★1. Operating expenses-salary-basic salary
-overtime pay
Description: this second-level subject includes two third-level subjects, and "basic salary" refers to the salary of regular employees in the company's sales department after deducting "overtime pay". "Overtime pay" refers to the wages of employees in the business department who work overtime.
★2. Operating expenses-employee welfare expenses-welfare expenses
-medical subsidy
Description: This second-level subject includes two third-level subjects. "Welfare expenses" refers to the medical examination expenses of employees in the business department, subsidies for missing meals, rental subsidies, holiday gifts, wages of cleaning staff, medical expenses, winter heating expenses, purchase of liquefied gas, etc. "Medical subsidies" refers to the expenses paid by companies and individuals. (This third-level account balance is automatically carried forward by the system).
★3. Operating expenses-employee education funds
Description: This second-level account refers to the employee education fund accrued by the company's business department according to a certain salary standard (carried forward automatically by the system).
★4. Operating expenses-unemployment insurance premium
Description: This second-level account describes a kind of social insurance paid by companies and individuals in the business department according to a certain salary ratio (which is automatically carried forward by the system).
★5. Operating expenses-labor insurance
Description: This second-level account describes a kind of social insurance paid by companies and individuals in the sales department according to a certain salary ratio (the system automatically carries it forward).
★6. Operating expenses-trade union funds
Description: This second-level account refers to the trade union fees paid by the company and the individual in the sales department according to a certain salary ratio (the system will automatically carry them forward).
★7. Operating expenses-housing accumulation fund
Description: This second-level account refers to the house purchase fund paid by companies and individuals according to a certain salary ratio (the system will automatically carry it forward).
★8. Operating expenses-labor protection expenses
Description: This second-level account refers to the expenses incurred by employees in the business department in purchasing labor protection articles.
★9. Operating expenses-office expenses-books and newspapers
-printing expenses
-daily office supplies
-consumables
-others
Description: This second-level subject includes five third-level subjects, in which "books and newspapers" refers to the expenses of business departments for purchasing books, subscribing newspapers and magazines, and "printing expenses" "Daily office supplies" refers to the office supplies purchased by the business department every month according to the budget standard and small office supplies purchased for new employees, as well as ribbons, ink cartridges, toner, copy paper, etc. for fax machines, printers and photocopiers. "Consumable supplies expenses" are limited to the expenses for purchasing coffee, tea, paper cups, purified water, mineral water, paper towels, etc. in each business department, and "other" includes the registration fee, seal engraving fee and copy fee for branches of the business department.
★1. Operating expenses-material consumption
Description: This second-level subject includes computer supplies such as hard disk, CD-ROM, floppy disk and maintenance parts purchased by the business department, and other office supplies excluding "office expenses-daily office supplies expenses" and "low-value consumables".
★11. Operating expenses-transportation expenses
Description: This second-level subject mainly refers to the mobile phone transportation expenses incurred by the business department.
★12. Operating expenses-loading and unloading expenses
Description: This second-level account refers to the expenses incurred by the business department for loading and unloading goods.
★13. Operating expenses-packaging expenses
Description: This second-level account refers to the expenses incurred by the business department in the process of selling mobile phones.
★14. Operating expenses-advertising expenses
Description: This second-level account refers to the advertising expenses generated by the sales department for product promotion.
★15. Operating expenses-rental expenses
Description: This second-level subject refers to the rental expenses of the business department and the property management fees of the office.
★16. Operating expenses-water and electricity charges
Description: This second-level account refers to the expenses of water and electricity consumption incurred by the business department.
★17. Operating expenses-post and telecommunications expenses-express fee
-Internet access fee
Description: This level 2 subject includes two level 3 subjects, in which "express fee" mainly refers to the daily express delivery fee of the management department (such as EMS), and "Internet access fee" refers to the Internet usage fee and LGE-NET usage fee.
★18. Operating expenses-telephone charges-fixed telephone charges
-mobile phone charges
Description: This second-level subject includes two third-level subjects, in which "fixed telephone charges" refer to the use fees of wired telephones in the office of the business department and "mobile phone charges" refer to the use fees of mobile phones in the mobile phone department.
★19. Operating expenses-travel expenses-domestic
-foreign
-local transportation expenses
Description: This second-level subject includes four third-level subjects, where "domestic" refers to the expenses incurred by employees of the business department on business trips abroad, and "local transportation expenses" refers to the business department.
★2. Operating expenses-amortization of low-value consumables
Description: This second-level account refers to the carry-over expenses of "low-value consumables" that will be used in the business department at the end of the month (a special account of the finance department).
★21. Operating expenses-vehicle expenses-fuel expenses
-road maintenance expenses
-car rental expenses
-vehicle maintenance supplies expenses
-vehicle rental expenses
-others
Description: This second-level subject includes seven third-level subjects, and "fuel expenses" refers to vehicles in the business department. "Repair fee" refers to the vehicle repair and maintenance fee of the sales department, "vehicle maintenance supplies fee" refers to the daily maintenance equipment and tires purchased by the sales department for vehicles, "vehicle rent" refers to the vehicle rental fee of the company, and "others" refers to the vehicle crossing and bridge crossing fee, parking fee, traffic violation fine, annual vehicle inspection and driver's certificate inspection fee of the sales department.
★22. Operating expenses-hospitality-hospitality
-activity funds
Description: This second-level subject includes two third-level subjects. "Hospitality" refers to the meal expenses incurred by the company's business department for entertaining customers, and "activity funds" refers to the expenses incurred by employees in the company's business department for internal dinners.
★23. Operating expenses-customs clearance fee-customs clearance fee
-commodity inspection fee
Description: This second-level subject includes two third-level subjects, and "customs clearance fee" refers to the customs clearance fee incurred by the business department when importing and exporting goods.